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Filing tables
Filing exhibits
- S-4/A Registration of securities issued in business combination transactions
- 3.1 Articles of Association of Hayes Lemmerz Finance LLC - Luxembourg S.c.a.
- 3.57 By-laws of Industrias Fronterizas Hli, S.a. De C.V.
- 3.58 Articles of Association of Hli European Holding Etve, S.L.
- 3.59 By-laws of Hayes Lemmerz Aluminio S. De R. L. De C.V.
- 3.60 Articles of Association of Hayes Lemmerz Manresa, S.L.
- 3.61 Articles of Association of Hayes Lemmerz Fabricated Holdings B.V.
- 3.62 By-laws of Borlem Aluminio S.a.
- 3.63 Founding Deed of Hayes Lemmerz Alukola, S.r.o.
- 3.64 Founding Deed of Hayes Lemmerz Autokola, A.s.
- 3.65 Statutes of Hayes Lemmerz Autokola, A.s.
- 3.66 Articles of Association of Hayes Lemmerz Barcelona, S.L.
- 3.67 Articles of Association of Hayes Lemmerz Holding GMBH
- 3.68 Articles of Association of Hayes Lemmerz Werke GMBH
- 3.69 Articles of Association of Hayes Lemmerz Konigswinter GMBH
- 3.70 Partnership Agreement, Dated November 15, 2004
- 5.1 Opinion of Skadden, Arps, Slate, Meagher & Flom LLP
- 5.2 Opinion of Loyens & Loeff
- 5.3 Opinion of Patrick C. Cauley
- 10.22 Guaranty, Dated As of October 25, 2007, by Industrias Fronterizas Hli, S.a. De C.V.
- 10.23 Joint and Several Guaranty, Dated As of October 30, 2007, by Hli European Holdings Etve, S.L.
- 10.24 Guaranty, Dated As of October 25, 2007, by Hayes Lemmerz Aluminio, S.de R.L. De C.V.
- 10.25 Joint and Several Guaranty, Dated As of October 19, 2007, by Hayes Lemmerz Manresa, S.L.
- 10.26 Guarantee Agreement, Dated As of October 22, 2007, by Hayes Lemmerz Fabricated Holdings B.V.
- 10.27 Guaranty, Dated As of October 18, 2007, by Borlem Aluminio S.a.
- 10.28 Guarantee, Dated As of October 11, 2007, by Hayes Lemmerz Alukola, S.r.o.
- 10.29 Guarantee, Dated As of October 11, 2007, by Hayes Lemmerz Autokola, A.s.
- 10.30 Joint and Several Guaranty, Dated As of October 22, 2007, by Hayes Lemmerz Barcelona, S.L.
- 10.31 Intercompany Guaranty, Dated As of October 5, 2007
- 12.1 Computation of Ratios
- 23.1 Consent of Independent Registered Public Accounting Firm
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Letter to Brokers, Dealers, Commercial Banks, Trust Companies and Other Nominees
- 99.3 Form of Letter to Clients
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EXHIBIT 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Hayes Lemmerz International, Inc.:
We consent to the use of our report dated April 9, 2008, with respect to the consolidated balance sheets of Hayes Lemmerz International, Inc. and subsidiaries (the Company) as of January 31, 2008 and 2007, and the related consolidated statements of operations, changes in stockholders’ equity, and cash flows for each of the years in the three-year period ended January 31, 2008, and the related financial statement schedule, and the effectiveness of internal control over financial reporting as of January 31, 2008, incorporated herein by reference and to the reference to our firm under the heading “Experts” in the prospectus.
Our report dated April 9, 2008, states that effective February 1, 2007, the Company changed its method of accounting for income taxes pursuant to FASB Interpretation No. 48,Accounting for Uncertainty in Income Taxes — an Interpretation of FASB Statement No. 109.Our report also states that effective February 1, 2006, the Company adopted Statement of Financial Accounting Standards No. 123(R),Share-Based Paymentand effective January 31, 2007, the Company adopted Statement of Financial Accounting Standards No. 158,Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans — an amendment of FASB No. 87, 88, 106 and 132(R).
/s/ KPMG LLP
Detroit, Michigan
April 10, 2008